Australian GST Filing for Cross-Border Sellers: BAS Deadlines, Forms and Input Credits
Updated 2026-08-18
Australian GST returns are filed as Business Activity Statements (BAS) on a quarterly basis. Due dates: Q1 (Jul-Sep) — October 28; Q2 (Oct-Dec) — February 28; Q3 (Jan-Mar) — April 28; Q4 (Apr-Jun) — July 28. Non-resident sellers report output tax (10% GST on Australian-connected sales), claim input tax credits for Australian business expenses (if registered with an ABN), and remit the net amount. Late lodgment penalties: $110 per 28-day period for small entities (turnover <$1 million), $220 for larger entities, plus general interest charge (GIC) on late payments. All amounts must be in Australian dollars (AUD). Non-resident sellers without an ABN cannot claim input tax credits.
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Paying the ATO from overseas
After you lodge a BAS (or other GST return), you still need to pay any amount owing to the Australian Taxation Office in AUD. Overseas sellers often cannot complete that step with a purely domestic home-country bank account.
Use the payment options listed on the ATO site for your situation. If you need AUD account details or mid-market conversion from marketplace payouts, a multi-currency business account (for example Wise Business) is one optional tool. Confirm eligibility with the provider. We do not remit GST for you.
Primary sources
This page is grounded in the primary materials below. Rules change, so open the source and confirm the current version before acting.
FAQ
How do I lodge a BAS as a non-resident?+
Non-resident sellers lodge BAS through the ATO's online Business Portal or through a registered tax agent. The BAS form (labelled 'Non-resident activity statement') requires: total sales (G1), GST on sales (1A), GST on imported goods (if applicable), and any input tax credits claimed. If you are registered under the simplified GST system (no ABN), you use a simplified BAS form. Payment can be made via international bank transfer, credit card or BPAY. The ATO sends BAS reminders before each due date.
Can I claim input tax credits as a non-resident?+
Non-resident sellers without an Australian Business Number (ABN) cannot claim input tax credits. If you register with an ABN (possible for non-residents with an Australian tax agent), you can claim credits for GST included in the price of things you buy in Australia for your business — such as accounting fees, shipping within Australia, and digital services consumed in Australia. The credit must relate to your business activities and be supported by a valid tax invoice.
What is the simplified GST registration option for non-residents?+
Non-resident sellers without a permanent establishment in Australia can register for GST without an ABN through the ATO's simplified GST system. This option is designed for cross-border sellers using the simplified registration pathway. You still file quarterly BAS, but the form is shorter and you cannot claim input tax credits. The simplified registration is available through the ATO's online portal or via a registered Australian tax agent. You must still calculate and remit GST on all sales connected with Australia.
How do I convert foreign currency amounts for BAS reporting?+
All BAS amounts must be reported in Australian dollars (AUD). The ATO accepts conversion using either: (1) the exchange rate on the date of each transaction; (2) the ATO's monthly average exchange rate for the relevant month; or (3) an annual average rate if your turnover is below A$2 million and you apply the rate consistently. The ATO publishes monthly exchange rates on ato.gov.au. You must use the same conversion method for all transactions within a reporting period. If you use a payment processor like PayPal or Stripe, convert the actual AUD amount received, not the original foreign currency amount.
What happens if I don't register for GST when I should?+
If your GST turnover reaches or exceeds A$75,000 and you do not register, the ATO can: (1) backdate your GST registration to the date you should have registered, making you liable for all unpaid GST on past sales; (2) impose a failure-to-lodge penalty of A$110 per 28-day period (A$220 for larger entities); (3) charge general interest charge (GIC) on unpaid GST at the prevailing rate (currently around 11.84% per annum, compounded daily); (4) in serious cases, pursue criminal prosecution for tax evasion. The ATO can also issue withholding notices to marketplaces, causing them to withhold GST from your payments.
How do overseas sellers pay Australian GST to the ATO?+
Pay any BAS balance in AUD using an ATO-accepted method (see ato.gov.au paying GST). Non-resident sellers often use a multi-currency business account that can hold AUD details, convert a payout, then pay the ATO. Always follow the official payment instructions. This site does not process payments.
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